An Accounting Overview

And here your subtitle.

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 What is Accounting ?
Is the art of interpreting, measuring, and
describing economic activity

What is Accountant ?
People who specialized in the field of
accounting.
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 The field of accounting
Is the branch of accounting that prepares
Financial Accounting financial reports used by managers and
outsiders

The process of reviewing the records used to

prepare financial statement
Auditing
cess of reviewing the records used to prepare
financial statement

Managerial Provides financial information that

Accounting can be used to evaluate and make
decisions about current and future
operations
It develops taxt strategies and
Tax Accounting
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prepares tax returns

 01
Types of Accountants
Public Accountants Private Accountants
● Serve organizations and ● Certified internal auditor
individuals on a fee basis

● It is called as certified Public

Accountant.

● Example : Audit services, tax

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services, consulting services

 And this is a timeline or process

Monday Tuesday Wednesday Thursday Friday

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 Did you know?
Elephants and storms.

Did you know that elephants can sense storms?

Elephants may be able to detect a thunderstorm from hundreds of miles

away, and will head towards it, looking for water.
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 Accounting Cycle

Analyze
data (all
transactions

Assets
Journal
(Liquidity)

Accounts
(posted on
ledger))

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“ Wha

― Irene M. Pepperberg
 Did you know?
Pandas don’t hibernate.
When winter approaches, they head lower down their mountain homes to warmer temperatures, where
they continue to chomp away on bamboo!

There are more kangaroos than humans in Australia.

It is estimated that more than 50 million kangaroos live there. They are Australia’s national symbol
and appear on postage stamps, coins, and airplanes.

Koalas are even more lazy than cats.

Koalas don’t have much energy and, when not feasting on leaves, they spend their time dozing in the
branches. Believe it or not, they can sleep for up to 18 hours a day!

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 Very interesting facts!
This is where you section ends. Duplicate this set of slides as many times you need to go over all your sections.
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 And the bigger the better
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 Some facts about my cats.

100% 25% 75%

Of my cats are Traveled by plane. Are females.
adorable. Twice!
 Let’s review some facts.

Elephants Pandas Cats

Elephants can sense storms. Pandas don’t hibernate. Cats use their whiskers as feelers.

Dogs Kangaroos Koalas

Dogs can smell your feelings. There are more kangaroos than Koalas are even more lazy than cats.
humans in Australia.
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 This is our team!

Erika V. John S. Marie M.

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 Certificate of Completion

Anna Smith.
You have successfully completed:

This course.
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